Palackal Granite Products P. LTD. vs. The State Tax Officer (Ib) Ii - Kerala High Court, 06 March 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 06TH DAY OF MARCH 2019 / 15TH PHALGUNA, 1940 WP(C).No. 6679 of 2019 PETITIONER: PALACKAL GRANITE PRODUCTS P. LTD. R.S.NO.172, MYSORE PETTA, THOTTUMUKKU, KOZHIKODE-673 009,REPRESENTED BY IT'S MANAGING DIRECTOR MR.,ABOOBACKER.P.M. BY ADVS. SMT.K.LATHA SRI.C.RAMACHANDRAN RESPONDENTS: 1 THE STATE TAX OFFICER (IB) II OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)STATE GST DEPARTMENT, KOZHIKODE-673 001. 2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,STATE GST DEPARTMENT, KOZHIKODE-673 001. 3 THE STATE TAX OFFICER(RECOVERRY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,KOZHIKODE-673 008. GOVT.PLEADER, DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- WP(C).No. 6679 of 2019 JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1st respondent, questioned the Ext.P1 penalty order, before the 2nd respondent. The petitioner has also filed a stay petition besides a delay a condonation petition along with the appeal. The delay is said to be 33 days. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition.

Heard the learned counsel for the petitioner and the learned Government Pleader.

This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the interlocutary applications, including the delay condonation petition, at the earliest and

-3- WP(C).No. 6679 of 2019 pass orders, possibly, within one month. The respondent authority shall defer coercive steps until the 2nd respondent considers the interlocutory applications. DAMA SESHADRI NAIDU JUDGE JS/06.03

-4- WP(C).No. 6679 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF PENALTY ORDERS NO.IB II/E/50/17-18 DATED 21.11.2018 ISSUED BY FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE APPEAL IN FORM NO.29 ALONG WITH GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE P1 PENALTY ORDER. EXHIBIT P3 THEOF STAY PETITION FILED IN THE P2 APEALS. EXHIBIT P3 A THEOF DELAY CONDONATION PETITION FILED IN THE P2 APPEALS. EXHIBIT P4 THEOF REVENUE RECOVERY NOTICE DATED 25.2.2019 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER BASED ON THE P1 PENALTY ORDER FOR THE YEAR 2017-2018 (TRANSLATION)